Sales tax in New York County, New York
The sales tax rate in New York County, New York is 8.875%. That is a 4% state rate plus a 4.5% local rate, which is legally a city rate covering the whole county, and it is the same at every address in the county.
What is the sales tax rate in New York County?
| New York state rate | 4% |
|---|---|
| Local rate covering the county | 4.5% |
| Combined rate | 8.875% |
Why the rate here is not the whole story
New York's state rate is 4 percent and the city of New York levies 4.5 percent, which with the 0.375 percent Metropolitan Commuter Transportation District surcharge makes a combined 8.875 percent at every address in New York County. New York County is one of the five counties that make up the city of New York, it is also the borough of Manhattan, and it has no county government of its own. The 4.5 percent recorded here is legally a city tax rather than a county tax, and it is placed in the county field only because it does apply across the whole county. The transportation district surcharge is neither a state nor a city tax, so it appears only in the combined figure. New York City also provides the local exemption for clothing and footwear sold for less than $110 per item, so those sales carry no tax at all here.
How do I find the exact rate for an address in New York County?
The rate is the same across New York County, but if you are collecting tax it is worth confirming against the source. Use New York's own lookup. A vendor's calculator is not the state speaking.
Who has to collect sales tax in New York County?
A seller with a physical presence in New York collects at the rate for the address where the sale takes place. A remote seller collects once it passes New York's economic nexus threshold, which is a separate question from the rate and is covered on our sales tax nexus checker. Marketplace facilitators generally collect on behalf of their sellers.
How does New York County compare?
See New York sales tax for the statewide picture, including the average local rate and what is exempt. Property tax is a separate tax with separate rules: property tax in New York County.
Sources
- New York County rates: New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).